IRS auditors and enforcement people know very well that there's not a single rule in Obamakkkare that is enforceable provided NO ONE OBEYS ANY OF IT.

If we do not obey this law, nor adhere to any of its rules, the country does not have enough IRS and other federal agents to round us up, nor courts to try us, nor juries to find us guilty.

A handful of states might try to use force to bring their residents into compliance, e.g. New York, Massachusetts, California, New Jersey or Maryland, but few others have politicians who would cross the line.